Número de identificación tributaria (NIT)
As per Article 555-1 of the Tax Statute, the tax identification number (NIT) is assigned by the National Directorate of Taxes and Customs to taxpayers, responsible entities, withholding agents, and declarants for tax purposes. It is mandatory when specified by the entity. The NIT assignment occurs through registration in the Unique Tax Registry (RUT), a vital mechanism for identifying, locating, and categorizing subjects of obligations managed by the Special Administrative Unit National Directorate of Taxes and Customs (DIAN). This process aligns with legal and regulatory standards outlined in Article 184.108.40.206.2 of Decree 1625 of 2016.
Currently, the Tax Identification Number (NIT) assigned by the DIAN to legal entities, de facto partnerships, and other state or private entities assimilated to these, consists of 9 digits plus a verification digit calculated by the DIAN (Administrative Order 4 of 1989). The NITs assigned to these organizations range from 800,000,000 to 899,999,999 and increase from 900,000,000.
For natural persons, the NIT ranges from 1 to 13 digits plus a verification digit. The configuration of the NIT is as follows:
For citizenship cards with identification numbers in the range of 1 to 99,999,999, the NIT corresponds to the same number as the citizenship card plus a verification digit.
For identification types like identity cards and civil registration, issued before the Unique Personal Identification Number (NUIP), an NIT is assigned in the numerical range from 700,000,001 to 799,999,999, plus a verification digit.
For natural persons with nationalities other than Colombian, identified with identification documents such as a passport, foreigner ID card, foreigner card, Special Stay Permit (PEP), Temporary Protection Permit (PPT), among others, a number is assigned in the range of 600,000,001 to 799,999,999, plus a verification digit.
Colombians with identification numbers starting from 1,000,000,000 have an NIT corresponding to the same identification number plus a verification digit.
In all cases, the NIT additionally has a verification digit assigned by the information system, which is not considered part of the NIT. Its function is to uniquely identify the customer and ensure the accuracy of its issuance and exclusivity for the assigned taxpayer.
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